Last month, Widner Corporation generated sales of $800,000 and incurred selling and administrative expenses of $320,000, half of which were variable. This month, the company estimates that it will generate sales of $900,000. Management does not anticipate any changes in unit variable costs. However, it does expect fixed selling and administrative costs to increase by $5,000.
Compute Widner’s total selling and administrative expense budget for the upcoming month.